当前位置:财税问题 >
實(shí)務(wù)
问题已解决
購(gòu)買(mǎi)的軟件既用于銷(xiāo)售,也用于軟件的再開(kāi)發(fā),那么應(yīng)該怎么做分錄呢?



您好,購(gòu)買(mǎi)的軟件既用于銷(xiāo)售,也用于軟件的再開(kāi)發(fā),建議做分錄,借:無(wú)形資產(chǎn),應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)(一般納稅人取得可抵扣的增值稅發(fā)票,用于應(yīng)稅科目,否則,無(wú)此分錄),貸:現(xiàn)金或者銀行存款等科目。
2019 09/09 23:28

84784987 

2019 09/09 23:30
那軟件在進(jìn)行銷(xiāo)售的時(shí)候,應(yīng)該分錄怎么做呢?

王雁鳴老師 

2019 09/09 23:32
您好,建議銷(xiāo)售時(shí),把無(wú)形資產(chǎn)分?jǐn)偟臄備N(xiāo)金額,一部分記入主營(yíng)業(yè)務(wù)成本處理,一部分記入研發(fā)支出處理。

84784987 

2019 09/09 23:35
老師你好,一般要幾年進(jìn)行攤銷(xiāo)?

王雁鳴老師 

2019 09/09 23:36
您好,一般情況下,如果有法律規(guī)定年限的,比如專(zhuān)利是20年,就按20年,沒(méi)有法律規(guī)定的,按合同約定年限,都沒(méi)有的,按10年攤銷(xiāo)即可。

84784987 

2019 09/10 00:05
老師你好,在銷(xiāo)售的時(shí)候,攤銷(xiāo)金額和銷(xiāo)售收入應(yīng)該怎么處理?可以幫忙寫(xiě)一下完整的分錄嗎?

王雁鳴老師 

2019 09/10 00:33
您好,銷(xiāo)售時(shí),借,現(xiàn)金或者銀行存款,貸,主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng))。分?jǐn)偀o(wú)形資產(chǎn),借,主營(yíng)業(yè)務(wù)成本,研發(fā)支出-費(fèi)用化支出-無(wú)形資產(chǎn)攤銷(xiāo),貸,累計(jì)攤銷(xiāo)。

王雁鳴老師 

2019 09/10 00:34
您好,攤銷(xiāo)金額可以各占50%。

84784987 

2019 09/10 08:05
老師,在結(jié)轉(zhuǎn)無(wú)形資產(chǎn)的時(shí)候,是不是一定要有銷(xiāo)售的情況下才可以結(jié)轉(zhuǎn),還是怎么樣的?累計(jì)攤銷(xiāo)每個(gè)月都會(huì)產(chǎn)生,是直接結(jié)轉(zhuǎn)就行了還是要在銷(xiāo)售的情況下結(jié)轉(zhuǎn)?

王雁鳴老師 

2019 09/10 08:42
您好,再銷(xiāo)售所有權(quán)的時(shí)候,才結(jié)轉(zhuǎn)無(wú)形資產(chǎn),銷(xiāo)售使用權(quán)的時(shí)候,不用結(jié)轉(zhuǎn)無(wú)形資產(chǎn)。攤銷(xiāo)每個(gè)月都要做的。
